We look at the division of 926314 by 10 
Let's see how many times 10 fits into 926314.

Let's proceed to step 1:
10 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 10

Advancing to step 2:
92 divided by 10 is 9 with a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 90 from 92 leaves us with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 10

Moving on to step 3:
10 goes into 26 2 times with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 92.0
Deduct 20 from 26 and we're left with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 10

Advancing to step 4:
10 can be fit into 63 6 times, resulting in a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 926.0
If we take 60 away from 63, we end up with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 10

Let's proceed to step 5:
10 goes into 31 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 9263.0
The remainder is 1 after subtracting 30 from 31.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 10

Advancing to step 6:
10 goes into 14 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 92631.0
Subtract 10 from 14 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
40 divided by 10 is 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 92631.4
If we subtract 40 from 40, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
10 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 92631.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
10 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 92631.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 92631.4 and a remainder of 0.0.